The IRS e-file shutdown 2025 begins on Friday, December 26, 2025, at 11:59 A.M. Eastern Time. During this annual maintenance period, the IRS takes its electronic tax filing system offline to update systems and prepare for the new tax year. The IRS announced it will officially reopen e-file on January 26, 2026.
Effective 2025 through 2028, individuals age 65 and older may claim an additional $6,000 deduction. This is in addition to the standard deduction for seniors available under existing law. Applies per eligible individual (or $12,000 for a married couple if both spouses qualify).
From October 1 to November 12, 2025, the federal government of the United States was shut down as Congress failed to pass appropriations legislation for the 2026 fiscal year.
For instance, certain deadlines falling on or after Dec. 9, 2025, and before May 1, 2026, are granted additional time to file. As a result, affected individuals and businesses will have until May 1, 2026, to file returns and pay any taxes that were originally due during this period.
As the shutdown continues, taxpayers should expect longer wait times and ramifications for the 2026 filing season. On October 8, 2025, the IRS began furloughing staff as well as closing most operations due to the ongoing government shutdown.
The July 2025 passage of the One Big Beautiful Bill Act established many new tax laws that became effective immediately and made permanent many provisions of the 2017 Tax Cuts and Jobs Act (TCJA) that were set to expire at the end of 2025.
During a shutdown: Live assistors on IRS phone lines and at Taxpayer Assistance Centers (TACs) are unavailable. Only automated toll-free telephone applications and online self-help via IRS.gov remain operational.
The most significant historical shutdowns include the shutdown under Donald Trump's second presidency, which began on October 1, 2025, and lasted for 43 days; the 35-day shutdown of 2018–2019 during the first presidency of Donald Trump, over expanding barriers on the U.S.–Mexico border; the 21-day shutdown of 1995–1996 ...
No, the U.S. Federal Government did not pass a single, comprehensive 2025 budget but instead relied on several Continuing Resolutions (CRs), essentially stopgap funding bills, to avoid shutdowns, with the final CR extending funding through the entire Fiscal Year (FY) 2025 (ending September 30, 2025) after the House and Senate passed it in March 2025. This resolved the FY 2025 funding, though specific appropriations details and policy riders were included in these temporary measures rather than a full budget agreement.
The IRS has resumed normal operations following the conclusion of the government shutdown, including reopening the agency's Taxpayer Assistance Centers.
A notice may reference changes to a taxpayer's account, taxes owed, a payment request or a specific issue on a tax return. Taking prompt action could minimize additional interest and penalty charges.
If you don't file your tax return by the October 15 extension deadline, the IRS charges a failure-to-file penalty of 5% per month (up to 25%) on unpaid taxes, plus a failure-to-pay penalty (0.5% per month), and interest on the total amount due, potentially leading to significant costs, though you can request penalty abatement for reasonable cause, and if you're owed a refund, you generally won't face penalties but risk losing your refund if you wait too long (usually over 3 years).
No, we do not expect filing deadlines and tax-filing extensions to change during a government shutdown. Nor do we expect the underlying tax law to change. This means that you'll still have to file your tax return by the deadline, even if the government shuts down.
According to the January 20, 2025 Presidential Memorandum, the IRS hiring freeze will remain in place until the Secretary of the Treasury determines that hiring additional IRS employees, including TAS caseworkers, is in the “national interest.”12 The complex nature of TAS's work demands an intense training process13 ...
Yes, you can generally get a passport during a government shutdown because the U.S. Passport Agency is considered essential and funded by fees, so it stays open, but services might slow down or be affected if passport offices are in other federal buildings that close, potentially causing delays. Expect processing to continue, but be prepared for potential slowdowns and limited access to agency locations.
If you owe a tax debt and can't pay all or part of it, the IRS can help. You have options to resolve your tax bill. Can you pay your balance now? Pay in full.
The IRS e-file shutdown 2025 begins on Friday, December 26, 2025, at 11:59 A.M. Eastern Time. During this annual maintenance period, the IRS takes its electronic tax filing system offline to update systems and prepare for the new tax year. The IRS announced it will officially reopen e-file on January 26, 2026.
While the IRS strives to issue most refunds within 21 days of receiving an electronically filed return, 2025 has seen a noticeable uptick in refund delays. Understanding the reasons behind these delays can help taxpayers set realistic expectations and avoid unnecessary stress.
Increased SALT deduction for homeowners
The state and local tax (SALT) deduction including local income, sales, and property taxes has its cap increased from $10,000 to $40,000, effective for tax year 2025. The cap increases to $40,400 for 2026 and increases 1% every year after through 2029.
Based on your annual taxable income, you will receive a new tax cut of $268 in 2026–27 and $536 in 2027–28, compared to 2024–25 tax settings. This is on top of the $1,779 you will continue to receive from the first round of tax cuts delivered in 2024–25.